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    <title>2014 (11) TMI 867 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal allowed the appeal by way of remand, setting aside the duty demand dropped against M/s. Ceat Ltd., Bhandup, Mumbai, amounting to &amp;amp;8377; 29,38,81,063/- due to violations of natural justice in the verification process. The Tribunal directed a fresh adjudication, emphasizing the need for neutrality, impartiality, and fairness in verifications. Both the investigating agency and the assessee were instructed to be provided with the verification report for further examination. The adjudicating authority was directed to complete proceedings within three months, allowing all parties a fair opportunity to address discrepancies.</description>
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      <title>2014 (11) TMI 867 - CESTAT MUMBAI</title>
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      <description>The Appellate Tribunal allowed the appeal by way of remand, setting aside the duty demand dropped against M/s. Ceat Ltd., Bhandup, Mumbai, amounting to &amp;amp;8377; 29,38,81,063/- due to violations of natural justice in the verification process. The Tribunal directed a fresh adjudication, emphasizing the need for neutrality, impartiality, and fairness in verifications. Both the investigating agency and the assessee were instructed to be provided with the verification report for further examination. The adjudicating authority was directed to complete proceedings within three months, allowing all parties a fair opportunity to address discrepancies.</description>
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